Tex. Utils. Code Section 122.201
Penalty for Failure to Report Tax

A person who is required to report a tax imposed by this chapter and fails to report as required by Sections 122.102 (Report) and 122.103 (Payment and Report Deadline) shall pay:

(1)

a penalty of five percent of the amount of the tax due with the report; and

(2)

if the report is not made before the 31st day after the date the report is initially required to be made, an additional penalty of five percent of the amount of the tax due with the report.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Source: Section 122.201 — Penalty for Failure to Report Tax, https://statutes.­capitol.­texas.­gov/Docs/UT/htm/UT.­122.­htm#122.­201 (accessed May 11, 2024).

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Accessed:
May 11, 2024

§ 122.201’s source at texas​.gov